VAT accounting assistant in 1s. Accounting info

VAT is usually classified as the most complex type of tax. IN last years a number of measures have been taken to simplify accounting, for example, the accounting journal for invoices has been cancelled. No one canceled the requirements for their registration and reflection in the purchase books.

How to use the assistant

To minimize the number of errors and reduce the level of workload on employees, the 1C program implemented an assistant - a special mechanism that works, among other things, with VAT transactions. The VAT Accounting Assistant program is advisable to launch at the end of the reporting period.

On the left side of the screen is a list of actions required to be carried out before submitting reports. The report "Journal of accounting of invoices" is filled out only by organizations that do not pay VAT, but are tax agents.

Through the procedure "Reconciliation of VAT accounting data", the data of the register of invoices received by the organization from counterparties are compared. Using the sections: "Book of Purchases", "Book of Sales", "VAT Declaration", the user has the opportunity to print the necessary documents.

Other tools for VAT verification

1C users have other tools at their disposal to ensure control over the correctness of VAT calculation. To do this, go to the "Reports" - "Accounting Analysis" section.

Below is the document “Express check of accounting”, which is among the first available to users. It includes several sections, including keeping books of purchases and sales.

The main advantage of these tools is not only the identification of errors, but also the provision of recommendations to the user for their further elimination. For example, in the example below, a numbering violation occurred in the list of invoices. You can eliminate the inaccuracy by launching a new automatic numbering of documents.

Below is a variant with a list of sales documents that do not include data on invoices. The statement of the missing account is carried out directly from the form, by entering the document of interest from the report.

An analysis identical in composition can also be carried out with respect to VAT claimed for reimbursement. For example, a case is shown where discrepancies occurred in the reflection of data on account 19.

The document "VAT Accounting Analysis" reflects the final data on the amount of VAT charged and the amount of deductions made. Moreover, each of the numbers is available for decoding, up to the creation of primary documents.

Reconciliation of VAT accounting data

Before VAT returns are submitted, an additional check must be carried out. The fact is that the tax authorities have ample opportunities to verify the accuracy of the data, therefore, in case of any discrepancies, the company will require an updated declaration.

The 1C program provides the ability to conduct its own similar check in order to exclude cases of incorrect submission of information. To do this, there is a document "VAT data reconciliation". It can be used to send requests to suppliers/buyers for reconciliation of registries.

With this article, I open a series of lessons on working with VAT in 1C: Accounting 8.3 (version 3.0). We will look at simple examples of accounting in practice.

Most of the material will be designed for beginner accountants, but experienced ones will find something for themselves. In order not to miss the release of new lessons - to the mailing list.

I remind you that this is a lesson, so you can safely repeat my actions in your database (preferably a copy or a training one).

So let's get started

In the middle of the last century Laure Maurice(Frenchman) invented a new tax - value added tax, for short.

The idea of ​​the tax turned out to be so successful that, over time, VAT appeared in other countries (there are now 137 of them), VAT came to Russia on January 1, 1992.

By the way, wonderfully structured information about VAT is on the website of the tax service, I recommend reading it (link).

Situation for accounting

We (VAT payer)

01.01.2016 bought armchair for 11800 rubles (including VAT 1800 rubles)

05.01.2016 sold armchair for 25000 rubles (including VAT 3813.56 rubles)

Required:

• enter documents into the database
• create a shopping book
• create a sales book
• fill in the VAT return for the 1st quarter of 2016

We'll do it all together, and along the way, I'll point out the details you need to know in order to understand the behavior of the program.

Entering the purchase

We go to the "Purchases" section, the "Receipt" item ():

Create a new goods and services receipt document:

We fill it in accordance with our data:

When creating a new item of the nomenclature, do not forget to indicate the VAT rate of 18% in its card:

This is necessary for convenience - it will be automatically inserted into all documents.

We also pay attention to the item "VAT on top" highlighted in the figure of the document:

When you click on it, a dialog appears in which we can specify the method of calculating VAT in the document (from above or in total):

Here we can also set the "VAT included in the cost" checkbox if it is required to make the incoming VAT part of the cost (attributed to 41 accounts instead of 19).

We leave everything by default (as in the picture).

We post the document and look at the resulting postings (button DtKt):

Everything is logical:

• 10,000 rubles went to the cost price (debit 41 accounts) in correspondence with our debt to the supplier (credit 60).
• 1,800 rubles were spent on the so-called "incoming" VAT, which we will take to offset (debit 19) in correspondence with our debt to the supplier (credit 60).

In total, after these postings:

• The cost of goods (debit 41) is 10,000 rubles.
• Incoming VAT to offset (debit 19) - 1,800 rubles.
• Our debt to the supplier (loan 60) is 11,800 rubles.

That seems to be all, since often accountants, out of habit, pay attention only to the bookmark with accounting entries.

But I want to tell you right away that for the "troika" (as well as for the "two") this approach cannot be considered sufficient. And that's why.

1C: Accounting 3.0, in addition to accounting entries, also makes entries in the so-called registers. It is on the records in these registers that she focuses in her work.

The book of income and expenses, the book of purchases and sales, certificates, declarations for reporting ... almost everything (except for such reports as Account Analysis, OSV, etc.), she fills out precisely on the basis of registers, and not at all accounting accounts .

So, go to the register tab " VAT Claimed":

The arrival of this register accumulates our input VAT (similar to the entry in the debit of the 19th account).

Let's check - have we met all the conditions for this receipt to be reflected in the purchase book?

To do this, go to the "Reports" section and select the "Purchase book" item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

And the thing is that we did not register the invoice received from the supplier. Let's do this, and at the same time look at what movements in registers (along with postings) she makes.

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier in its lower part, then click the "Register" button:

Pay attention to the checkbox "Reflect the VAT deduction in the purchase book by the date of receipt." It is this checkbox that is responsible for the appearance of our receipt in the shopping book:

Let's see the postings and movements in the registers of the received invoice (DtKt button):

The lines are quite expected:

• We deduct input VAT from credit 19 of the account to debit 68.02. With this operation, we reduce our own VAT payable.

Total after this operation:

• As of March 19, the balance is 0.
• On 68.02 - debit balance 1800 (the state owes us at the moment).

And now the most interesting, consider the registers (over time, you need to learn them all along with the chart of accounts).

Register " VAT submitted"- our old friend:

Only this time the entry into it is made as an expense. By doing this, we took away the incoming VAT, similarly to crediting 19 accounts.

And here is a new register for us " VAT Purchases":

You probably already guessed that it is the entry in this register that is responsible for getting into the shopping book.

Book of purchases

We are trying to re-create the purchase book for the 1st quarter:

And voila! Our income got into this book and all thanks to the entry in the register "VAT Purchases".

About the invoice journal

By the way, we have not considered the third register "Journal of invoices". An entry on it has been made, but let's try to form this same journal.

To do this, go to the section "Reports" item "Journal of invoices":

We form this journal for the 1st quarter of 2016 and .. we see that the journal is empty.

Why? After all, we entered the invoice and the entry in the register was made. And the thing is that since 2015, the register of received and issued invoices has been kept only when carrying out business activities in the interests of another person on the basis of intermediary agreements (for example, commission trading).

Our invoice does not fall under this definition, and therefore it does not fall into the magazine.

Making the implementation

We go to the "Sales" section, the item "Implementation (acts, invoices"):

Create a document for the sale of goods and services:

We fill it in accordance with the task:

And again, immediately pay attention to the highlighted item "VAT in the amount."

We post the document and look at postings and movements in registers (button DtKt):

Accounting entries expected:

• We wrote off the cost of the chair (10,000 rubles) on credit 41 and immediately reflected it on debit 90.02 (cost of sales).
• They reflected the proceeds (25,000 rubles) on credit 90.01 and immediately reflected the buyer's debt to us on debit 62.
• Finally, we reflected our VAT debt in the amount of 3813 rubles 56 kopecks to the state on loan 68.02 in correspondence with debit 90.03 (value added tax).

And if we now look at the analysis of 68.02, we will see:

• 1,800 rubles in debit is our input VAT (from the receipt of goods).
• 3,813 rubles and 56 kopecks on the loan is our outgoing VAT (from the sale of goods).
• Well, the credit balance of 2013 rubles and 56 kopecks is the amount that we will have to transfer to the budget for the 1st quarter of 2016.

Everything is clear with the wiring. Let's move on to registers.

Register " VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference being that writing to it ensures that the sale enters the sales book:

Let's check it out.

Sales book

Go to the "Reports" section, "Sales book" item:

We form it for the 1st quarter of 2016 and see our implementation:

Amazing.

The next step on the way to the formation of a VAT declaration.

Analysis of VAT accounting

Go to the section "Reports" item "Analysis of accounting for VAT":

We form it for the 1st quarter and very clearly see all accruals (outgoing VAT) and deductions (incoming VAT):

This is where VAT is payable. All values ​​are decipherable.

For example, let's double-click on the implementation with the left mouse button:

Report opened...

In which, by the way, we see our mistake - we forgot to issue an invoice for implementation.

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the "Issue invoice" button:

VAT Accounting Assistant

Now go to the section "Operations" item "VAT Assistant":

We form it for the 1st quarter of 2016:

Here, in order, it tells about the points that you need to go through to form the correct VAT declaration.

To begin with, let's transfer the documents for each month:

This is necessary in case we entered documents retroactively.

We skip the formation of purchase book entries, because for our simplest case they simply will not exist.

And finally, click on the "VAT tax return" item.

Declaration

Declaration opened.

There are many sections here. We will only cover the main points.

First of all, in section 1, the final amount payable to the budget was filled in:

Section 3 contains the tax calculation itself (outgoing and incoming VAT).

“VAT in 1C 8 2” is a complex accounting block, it is also difficult to understand and understand. VAT is a federal tax that appears on an enterprise that creates additional market value in transactions related to the sale of goods, work, services (hereinafter referred to as goods). A phased presentation of tax accounting clearly looks like this: “Outgoing VAT” (calculated on sales revenue); "Incoming VAT" (paid to suppliers); the difference found by "Outgoing VAT" minus "Incoming VAT" is equal to the amount that must be paid legal entities to the federal budget of the state treasury.

Accounts participating in VAT accounting

• 68.02;
• 68.32;
• 76VA;
• 76AB;
• 76 OT;
• 76 ON.

In the list of accounting accounts, there is an account, which in a typical configuration is defined for accounting and collecting VAT. Accounting for value added tax in 1s is kept on account 19, which has subaccounts.

The active-passive account 68.02 in a typical configuration is used to record summary figures for VAT and draw up a declaration, which is submitted monthly to the controlling authorities.

The declaration changes frequently, so it is necessary to observe changes in legal reference systems and apply them in work.

Account 68.2 subaccount 2 is required for accounting for export transactions when it comes to VAT refunds from the budget, with the permission of the regulatory authority. Here we need to talk about separate accounting in a typical input tax configuration.

To account for VAT, when firms present themselves as an agent (tax agent), there is an account 68.32 in a typical configuration, it sounds like “VAT when using the duties of a tax agent”.

Received advance payments and advances from buyers (hereinafter referred to as prepayments) are reflected on account 62.02 “Advances from buyers”, and VAT on these transactions in a typical configuration on account 76 AB.

When the company itself transfers advances and prepayments to counterparties, according to the terms of the contract, there is an account 76.VA in a typical configuration.

In a typical configuration, before you start working, be sure to check the setting of the accounting policy.

The typical configuration takes into account all the requirements of the current legislative acts in the field of taxation.

How does “s / f issued” work, in a typical configuration?

• For shipment;

It is issued when performing transactions related to taxation.

Its registration takes place, subject to the structure of subordination, on the basis of sales transactions. Accounting entry, as well as a position in when posting the "Implementation" document.

Dt 90.03 Kt 68.02

• when receiving an advance;

An invoice is created for the advance payment received from the buyer, the basis is the payment document. When performing processing "Formation of s / f for advance payment", you can automatically create an s / f for advance payment by pressing the "Fill" button.

If you post s \ f, the tax accounting transaction is indicated, and a line for VAT appears in the sales book.

Dt 76 AB Kt 68.02

When there is a shipment, the offset of the previously received prepayment is made. The regulatory procedure creates an s / f record on the tab "VAT deduction from received advances" of the document "Formation of purchase book entries".

Dt 68.02 Kt 76 AB

• to increase the cost;

It is issued using the operation "Adjustment of implementation".

Documents are marked with:

— In implementation — “Adjustment by agreement of the parties”;

- In s / f - "Corrective".

The Sales Adjustment document must be posted, after which the positions on the accounts for the amount of the adjusted sales value and the accrued VAT are displayed. There are records similar to the primary ones:

- Dt 62.01 Kt 90.01;

- Dt 90.03 Kt 68.02.

A line appears in the sales book at the time of the s / f for adjustment positions.

• to reduce the cost.

It is drawn up using the "Implementation Adjustment" document.

The sign is given:

- In the implementation document - "Adjustment by agreement of the parties";

- In the s / f document - "Corrective".

The regulatory procedure for creating a purchase book appears a line of adjustment s / f, and entries are also created on the accounts:

Dt 68.02 Kt 19.09

Account 19 subaccount 09 is used to reflect the adjustment amount of VAT associated with a decrease in the sale price. Price reductions are prescribed in a bilateral agreement (change) to the contract.

The formation of adjustment s / f records is reflected in the purchase book on the tab “VAT deduction to reduce the cost of sales”.

How does the regulatory document "Formation of entries to the sales book" work?

On the last day of each month, using the "Recovery by advances" tab, it is necessary. After this procedure, the s / f is recorded for the issued advances and the creation of transactions. We are talking about the restoration of tax on transactions for which an advance was previously issued by the company, and then the advance was returned or the goods arrived. Entries:

Dt 76 VA Kt 68.02

It is correct to carry out all operations that are not scheduled in the database earlier than 23:59:58, and scheduled operations following the sequence scheme on the last day of the month, at 23:59:59. Then BU and NU will be reliable, correct and all transactions will be taken into account.

How does the received s / f work?

• for admission;

On the basis of operations for the acquisition of goods, a s / f is created.

VAT entry is performed by the operation "Receipt of goods or services".

- Dt 19.03 Kt 60.01;

— Dt 19.04 Kt 60.01.

There are two options to create an entry with / f in the shopping book:

- In the s / f you need to put a tick to calculate the VAT deduction;

- In the receipt, a checkmark is placed, according to the calculation of the VAT deduction.

For credited goods and materials, it is possible to accept VAT for deduction, according to the explanatory letters of the Ministry of Finance within a three-year period, the calculation starts from the moment this RIGHT arises. After the specified period, the refund will not be available.

• for the advance payment;

C / f from the supplier to the advance received by him is transferred to the buyer. It serves as the basis for reflecting in 1C the document “C / f received”. In it, you need to check the box "Reflect the deduction of VAT". After that, accounting entries are made:

Dt 68.02 Set 76 VA

It is possible to apply the VAT deduction from the issued advances, according to the explanatory letters of the Ministry of Finance, only in the reporting month, that is, when this RIGHT arose, it is impossible to transfer the deduction to subsequent reporting periods.

When the goods are received, in the sales book "C / f received" is registered for the amount of the advance payment to the supplier, on the "Recovery of advances" tab.

If the goods and materials arrive partially and do not fully cover the advance payment issued, the VAT recovery in the 1C program for the advance received earlier occurs precisely in the amount of the partial receipt.

The entry related to the recovery of tax from the advance is made in the sales book. As a result, accounting accounts are created:

Dt 76 VA Kt 68.02

• to increase the cost;

C / f for a change in value in the direction of increase is drawn up in the same way as with a decrease.

Postings are made when posting the document "Receipt Adjustment".

Dt 19.03 Kt 60.01

• to reduce the cost.

The document “C / f received” is drawn up using the document “Receipt adjustment”.

The documents indicate:

- In the receipt - "Adjustment by agreement of the parties";

- In s / f - "Corrective".

Entries on the adjustment of the cost of the goods received are made by the document "Adjustment of receipt". The following entries appear:

Dt 19.03 Kt 60.01 - reversal

To generate entries in the sales book, it is necessary to check the box "VAT recovery in the sales book" in the "Adjustment of receipts" document.

Dt 19.03 Kt 68.02

How does the regulation on "Formation of entries to the purchase book" work?

The regulatory document "Formation of entries in the purchase book" located in the journal "Regulatory documents of VAT" is needed to automatically fill in the purchase book. It is formed on the basis of documents created and posted in the database, which reflect the fact of receipt of goods.

When creating scheduled operations, it is better to use the “VAT Accounting Assistant”, it will be:

• Just;
• Reliable;
• Clearly.

Tangible changes affected the innovations in the database "1C: Accounting 8" ed. 3.0, a mechanism is prescribed that determines the procedure for maintaining separate accounting for input VAT.

Separate accounting, is it?

In a typical configuration, keeping separate records of "input VAT" appears for the taxpayer in transactions that are taxed:

• are subject to;
• Are not taxed.

The taxpayer may not keep separate records, in accordance with paragraph 8 of clause 5 of Article 170 of the Tax Code of the Russian Federation, in those tax periods in which the share of total costs for the production of goods (works, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5 percent of the total value of the total cost of production.

Supervisory authorities, as part of an on-site, desk audit, upon discovering the fact that a company is obliged to carry out separate accounting for input VAT, but for some reason does not perform separate accounting, may refuse to accept a certain share of the input tax for deduction.

Separate accounting is also required for export deliveries with a 0% VAT rate.

To facilitate separate accounting, the developers added a new subconto “VAT accounting method” to account 19.

It makes it possible to carry out separate accounting for received transactions:

• Throughout the month, without waiting for the end;
• transparent;
• It's clear;
• Clearly.

In order not to expose the organization to penalties and penalties, it is better to carry out separate accounting in the database.

VAT is one of the most complex taxes. Recently, several regulations have been issued to make life easier for accountants who maintain this section. For example, since 2015, the invoice accounting journal has not been kept. Nevertheless, they themselves, as well as fill out books of purchases and sales, form a VAT return.

To avoid errors when accounting for value added tax, you can use special control and correction mechanisms in 1C. First of all, in 1C 8.3 it is the “VAT Accounting Assistant” (Fig. 1). It is recommended to start this processing at the end of the reporting period (see "Period Closing", section "Operations").

On the left, all the steps that must be completed before submitting VAT are collected.

In the list of reports (on the right) there is an "Invoice accounting journal", which is generated only for periods earlier than 2015. And also for cases when an organization does not pay VAT, but can act as.

Paragraph " Reconciliation of VAT accounting data» is intended for reconciliation of registers of invoices received from counterparties.

Items "Book of purchases", "Book of sales" and "" form the corresponding printed forms of reports.

Other tools for VAT verification

In addition to the VAT assistant, there are other control options. Figure 2 shows common list all additional services (item "Accounting analysis" in the "Reports" section).

Figure 3 shows the first of the reports in this series - "". It has several sections, including "Maintaining a book of purchases" and "".

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The most important thing is that it is possible not only to see errors, but also to receive recommendations for their elimination. For example, in Figure 4 we see a list of invoices with broken numbering. There is a button to restore document numbers).

In Figure 5 we see a list of sales documents for which there are no invoices. To write out the missing invoice, you can expand the implementation document directly from this section.

A similar analysis is performed for VAT recoverable. In our example (Fig. 6), discrepancies in account 19 were revealed.

In the "VAT Accounting Analysis" section, the final figures are displayed - accruals and deductions for VAT (Fig. 7). Each figure can be deciphered to a list of primary documents.